The account of pending cash management business system refers to the temporary account formed when enterprises and institutions conduct cash management business due to unfinished settlement or liquidation. Not a loan. According to relevant information, this account is usually managed by the cash management department of enterprises and institutions, and is used to temporarily keep the unsettled or liquidated funds for subsequent processing. Usually, these payments include transactions with suppliers or customers, loans, temporary deposits, etc. This account is different from a loan. These funds are not the funds that enterprises or institutions need to borrow from banks and other financial institutions, but the accounts receivable or accounts payable generated by enterprises or institutions in their daily operations.